Newer and lower mileage always wins at the same price (all other things being equal, as you said).
The added power of the S model is nice but probably not 2 years and 23,000 miles nicer. And the 2002 base engine is more than enough to give you and your passengers lots of thrills (and even give you a good scare!).
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1999 996 C2 - sold - bought back - sold for more
1997 Spec Boxster BSR #254
1979 911 SC
POC Licensed DE/TT Instructor
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